AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Withdrawal of notice of proposed rulemaking.

SUMMARY:

This document withdraws a proposed regulation relating to the definition
of a highway vehicle for purposes of various excise taxes. The withdrawal
affects vehicle manufacturers, dealers, and lessors; tire manufacturers; sellers
and buyers of certain motor fuels; and operators of heavy highway vehicles.

FOR FURTHER INFORMATION CONTACT:

Barbara Franklin, (202) 662-3130 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On June 6, 2002, a notice of proposed rulemaking was published in the
Federal Register (REG-103829-99, 2002-2 C.B. 59 [67 FR 38913]). A public hearing
was held on February 27, 2003. This notice of proposed rulemaking proposed
amending the definition of “highway vehicle” for purposes of the
Highway Use Tax Regulations (26 CFR part 41), the Manufacturers and Retailers
Excise Tax Regulations (26 CFR part 48), and the Temporary Excise Tax Regulations
Under the Highway Revenue Act of 1982 (Pub. L. 97-424) (26 CFR part 145).

Sections 851 and 852 of the American Jobs Creation Act of 2004 (Pub.
L. 108-357) addressed the issues raised in the proposed regulation. Thus,
the proposed regulation is unnecessary.

* * * * *

Withdrawal of Notice of Proposed Rulemaking

Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed
rulemaking (REG-103829-99) that was published in the Federal Register on June
6, 2002 (67 FR 38913), is withdrawn.

Mark E.Matthews, Deputy
Commissioner for Services and Enforcement.

Note

(Filed by the Office of the Federal Register on August 11, 2005, 8:45
a.m., and published in the issue of the Federal Register for August 12, 2005,
70 F.R. 47160)